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Cummings v. Comm'r of Internal Revenue

United States Tax Court
Jun 30, 2022
No. 9998-22S (U.S.T.C. Jun. 30, 2022)

Opinion

9998-22S

06-30-2022

Bruce B. Cummings, Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Kathleen Kerrigan, Chief Judge

It has come to the Court's attention that the petition filed in this case on April 28, 2022, was not properly executed in that it does not bear the original signature of petitioner or of a practitioner admitted to practice before this Court.

The foregoing considered, it is

ORDERED that petitioner shall, on or before August 29, 2022, file with the Court in paper form (not electronic) a Ratification of Petition bearing an original signature (not a photocopy), preferably in blue ink, in whichpetitioner states, if such be the case, that petitioner has read the petition filed on April 28. 2022, and ratify and affirms the filing of said document. It is further

ORDERED that the Clerk of the Court is directed to attach to the copy of this Order served on petitioner a form which may be used by petitioner for purposes of ratifying the petition.

RATIFICATION OF PETITION

___, have read the Petition filed with the Court on___and do hereby ratify and affirm the filing of said document by affixing my signature hereto.


Summaries of

Cummings v. Comm'r of Internal Revenue

United States Tax Court
Jun 30, 2022
No. 9998-22S (U.S.T.C. Jun. 30, 2022)
Case details for

Cummings v. Comm'r of Internal Revenue

Case Details

Full title:Bruce B. Cummings, Petitioner v. Commissioner of Internal Revenue…

Court:United States Tax Court

Date published: Jun 30, 2022

Citations

No. 9998-22S (U.S.T.C. Jun. 30, 2022)